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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 6GlfG2flKZs56SoEAkuzQQ==

<SEC-DOCUMENT>0000000000-05-045670.txt : 20080326
<SEC-HEADER>0000000000-05-045670.hdr.sgml : 20080326
<ACCEPTANCE-DATETIME>20050902082807
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-045670
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050902

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SERVICE 1ST BANCORP
		CENTRAL INDEX KEY:			0001225078
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				320061893
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2800 W MARCH LANE SUITE 120
		CITY:			STOCKTON
		STATE:			CA
		ZIP:			95219
		BUSINESS PHONE:		2099567800

	MAIL ADDRESS:	
		STREET 1:		2800 W MARCH LANE SUITE 120
		CITY:			STOCKTON
		STATE:			CA
		ZIP:			95219
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
								September 1, 2005


By U.S. Mail and Facsimile to (209) 830-6981

Robert E. Bloch
Executive Vice President and Chief Financial Officer
Service 1st Bancorp
2800 West March Lane, Suite 120
Stockton, California, 95219

Re:	Service 1st Bancorp
	Form 10-KSB for Fiscal Year Ended December 31, 2004
	File No. 000-50323

Dear Mr. Bloch:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

								Sincerely,


      					Paul Cline
								Senior Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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